Decisions & Orders
Decision & Orders (D&O) are written statements to implement a decision after an administrative hearing with the Administrative Hearings Office (AHO).
D&O are the result of a timely filed protest (Section 7-1-24 NMSA 1978) that cannot be resolved informally between the taxpayer and the New Mexico Taxation and Revenue Department (Tax & Rev) that is sent to hearing with the AHO. Within 30 days after the hearing, the AHO hearing officer issues a D&O in writing to Tax & Rev and the taxpayer that includes:
(1) an order granting or denying the relief requested or granting or denying a part of the relief requested, as appropriate.
(2) findings of fact and law and a thorough discussion of the reasoning used to support the order with citations to the record and applicable law.
(3) information on the right to appeal the D&O to the court of appeals within 30 days after the date of the decision and of the consequences of a failure to appeal. Appeals are decided based on the evidence and arguments presented at the administrative hearing (Section 7-1-25 NMSA 1978).
Starting July 1, 2015, the AHO was no longer administratively tied to Tax & Rev (Section 7-1B-1 through 7-1B-10 NMSA 1978).
Disclaimer: A Decision & Order pertains to a specific set of facts and law for a specific taxpayer. A Decision & Order does not establish legal precedent or policy followed or applied by Tax & Rev.
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Exerplay Inc.
07/02/2014 14-27 On January 17, 2014, and February 12, 2014, the Department issued six assessments to the Taxpayer for penalty and interest related to withholding tax for the tax periods ending May 31, 2013, through October 31, 2013. The assessment for the period...
Sara Mills
06/25/2014 14-26 The Taxpayer filed a timely New Mexico personal income tax return for the 2007 tax year. In 2010, the Taxpayer was audited by the IRS. As a result, her federal return was adjusted and the Taxpayer had an additional tax liability. The Taxpayer did...
Santa Fe Hotel Ltd. Partnership
06/13/2014 14-25 On October 16, 2008, the Department issued two assessments to the Taxpayer, one for penalty and interest for untimely paid gross receipts and compensating tax, and the other for penalty and interest for untimely paid withholding tax. The Taxpayer...
Tracy Sanchez
06/11/2014 14-23 On January 16, 2014, the Department assessed the Taxpayer for personal income tax principal, penalty and interest for the tax years ending December 31, 2010, 2011 and 2012. The Taxpayer protested the assessments on February 12, 2014. During the tax...
New Mexico Tech University Research
06/11/2014 14-24 On May 20, 2013, the Department assessed the Taxpayer for corporate income tax, penalty and interest for the tax year ending on June 30, 2012. On November 19, 2013, the Taxpayer filed a protest to the assessment. On December 2, 2013, the Department...
Josephine Miskowiec
06/10/2014 14-22 The Taxpayer filed timely New Mexico personal income tax returns for the 2008, 2009, and 2010 tax years. In 2012, the Taxpayer became aware that she was eligible for an additional medical credit for those tax years. On April 9, 2012, the Taxpayer...
Enchantment Custom Hoof Care
06/05/2014 14-21 On February 26, 2009, after completing a limited-scope audit, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods ending December 31, 2005, and December 31, 2006. On March 9, 2009, the Taxpayer filed a protest...
Thu Hong Nguyen
06/03/2014 14-20 On February 1, 2013, the Department issued two assessments to the Taxpayer, one for the tax year ending December 31, 2008, the other for the tax year ending December 31, 2009, for gross receipts tax, penalty and interest. During the tax years in...
Hi Country Buick GMC, Inc.
06/02/2014 14-19 On May 20, 2011, the Department assessed the Taxpayer for CRS taxes, penalty and interest as a successor in business. On August 4, 2011, after being granted an extension of time to protest, the Taxpayer filed a protest to the assessment. First, the...
Joan Dewbre
05/27/2014 14-18 On December 11, 2008, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest. These assessments were for the tax periods ending December 31, 2005, and December 31, 2006. The Taxpayer filed a protest to the...
Johnny and Phuong Nguyen
05/27/2014 14-17 The Taxpayer worked as a nail technician at a salon in New Mexico. The Taxpayer was registered with the Department for gross receipts tax purposes. All of the services rendered by the Taxpayer occurred at the salon. The owner of the salon...
Adecco, Inc.
05/22/2014 14-16 On March 9, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax period January 31, 2004 through September 30, 2010. Sometime in July 2012, the Department abated the penalty. The Taxpayer filed a protest to...
PPR Healthcare Staffing
04/28/2014 14-15 On October 5, 2012, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period from January 31, 2006, through November 30, 2012. The Taxpayer filed a protest to the assessment in regard to the penalty,...
Tulian Brown & Deborah Yellowhorse
04/17/2014 14-13 On January 3, 2014, the Department assessed the Taxpayers for personal income tax principal and interest for the tax year ending December 31, 2010. On January 10, 2014, the Department assessed the Taxpayers for income tax principal, penalty and...
Tawanda Latham
04/17/2014 14-14 The Taxpayer filed a claim for refund of gross receipts tax for tax years 2004 through 2009 on June 21, 2013. The Department denied the refund request because the claim for refund was filed beyond the three year statute of limitations. The Taxpayer...
Stephen Fingado
04/14/2014 14-12 Based on a limited-scope audit, the Department assessed the Taxpayer for unpaid personal income tax, interest and penalty for tax year 2008 on June 25, 2012. On July 14, 2012, the Taxpayer protested the assessment. During the audit, the Department...
Tent Rock Inc.
04/03/2014 14-11 The Taxpayer has a history of filing and paying its CRS taxes in a timely manner. However, for the tax period ending February 28, 2013, the taxpayer timely paid its CRS taxes, but forgot to submit an electronic return. For the tax period ending July...
Healing Through Hypnosis
03/31/2014 14-09 On January 14, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the period ending on December 31, 2006. The Taxpayer filed a protest of the assessment. The Taxpayer is a sole proprietorship that was formed...
Rohana Calnaido
03/17/2014 14-08 In 2012, the Department assessed the Taxpayer for personal income tax, penalty and interest for income tax periods ending December 31, 2008 and December 31, 2009. The Taxpayer protested the assessments. For the years in question, the Taxpayer was a...
Marcus E. Scott
02/28/2014 14-06 The Taxpayer is a delinquent taxpayer with an outstanding tax liability. On September 16, 2013, the Department issued a Warrant of Levy to the bank where the Taxpayer holds accounts, for the Taxpayer’s unpaid tax liability. The bank surrendered...